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Christopher v. Comm'r of Internal Revenue

United States Tax Court
Sep 27, 2022
No. 30879-21 (U.S.T.C. Sep. 27, 2022)

Opinion

30879-21

09-27-2022

DERRICK OWEN CHRISTOPHER & DONNYA R. CHRISTOPHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

Because the petition has not been ratified by petitioners after the Court provided an opportunity to do so, it is

ORDERED that this case is dismissed for lack of jurisdiction.

The Court, on its own motion, will consider reinstating the case if, as previously directed, petitioners file a ratification of petition within 30 days from the date of service of this Order.


Summaries of

Christopher v. Comm'r of Internal Revenue

United States Tax Court
Sep 27, 2022
No. 30879-21 (U.S.T.C. Sep. 27, 2022)
Case details for

Christopher v. Comm'r of Internal Revenue

Case Details

Full title:DERRICK OWEN CHRISTOPHER & DONNYA R. CHRISTOPHER, Petitioners v…

Court:United States Tax Court

Date published: Sep 27, 2022

Citations

No. 30879-21 (U.S.T.C. Sep. 27, 2022)